2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 49 - Enforced Collection Of Taxes Generally
Section 12-49-940. Advertisement and sale of seized property.

Universal Citation: SC Code § 12-49-940 (2019)

Unless the amount due on the delinquent tax execution shall be sooner paid, the tax collector shall, after having such personal property so seized under the delinquent tax execution advertised for sale for two weeks in a newspaper printed and circulated in the county, sell such personal property at public auction to the highest bidder for cash.

HISTORY: 1962 Code Section 65-2824; 1952 Code Section 65-2824; 1944 (43) 1328; 2015 Act No. 87 (S.379), Section 48, eff June 11, 2015.

Effect of Amendment

2015 Act No. 87, Section 48, amended the section by removing the sheriff from tax sale collection process.

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